Sales and Use Tax Annotations

Annotation 435.1320

(c) MISCELLANEOUS OPERATIONS

435.1320Rebuilding and Enlarging. The rebuilding and enlarging of a cabin on a pleasure boat constitutes a repair or reconditioning operation, even if the cabin is larger and sleeping facilities are added, provided the boat remains a pleasure boat following the completion of the operation. Tax applies as provided in Regulations 1546. 2/2/51.

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